Effective 30 November 2023, the Department of Enterprise, Trade and Employment (DETE) will stop accepting applications for Stamp 4 Support Letters. As of this date, all new relevant applications to transition from Stamp 1 to Stamp 4 must be submitted to the Irish Immigration Services Registration Office. Holders of Stamp 4 IRP Cards are permitted to work in Ireland without the need to hold an Employment Permit. Currently, Critical Skills Employment Permit holders, Researchers on a Hosting Agreement, and Non-Consultant Hospital Doctor (NCHD) Multi-Site General Employment Permit holders need to apply to the DETE for a Stamp 4 Support Letter as part of the transition to a Stamp 4 Irish Residence Permit (IRP) Card. These individuals can currently submit Stamp 4 Support Letter applications only after completing 20 months of employment in Ireland and provided they meet relevant conditions, and approval is granted only after 21 months of employment.

A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.

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Full text of Tax Alert